Search results

1 – 10 of 102
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 29 June 2010

Louis Yen, Alyssa B. Schultz, Cindy Schaefer, Susan Bloomberg and Dee W. Edington

The purpose of this paper is to document the total return on investment (ROI) of a comprehensive worksite health program from 1999 to 2007 through two different analytic…

963

Abstract

Purpose

The purpose of this paper is to document the total return on investment (ROI) of a comprehensive worksite health program from 1999 to 2007 through two different analytic approaches.

Design/methodology/approach

Two analytical techniques were used: time period analysis and historical trend analysis of the entire study period. The time‐period analysis of ROI was performed among employees in four time periods: 1999‐2001; 2002‐2003, 2004‐2005; and 2006‐2007. The historical trend analysis on participation‐related savings was used to compare the financial trend differences between participants and non‐participants as well as the three different participation levels of continuous, sporadic, and non‐participants since the year 2000 among 2,753 employees who worked for and were covered by the company‐sponsored health plans for the entire study period.

Findings

The ROI from health care costs and time away from work ranged from 1.29 to 2.07 for the four time periods with a cumulative ROI of 1.66 over nine years. The historical trend analysis of 2,753 long‐term employees resulted in a 1.57 ROI for 2,036 program participants (t‐test: p<0.005) with statistically significant annual saving of $180 per participant per year.

Originality/value

The returns on comprehensive worksite health program were greater than the program investment as documented by both time‐period and historical trend analyses. Organizations seeking ways to manage the increases in health care and absenteeism costs of employees will be encouraged to see that positive returns can be generated by investments in employee health and wellness and steady or consistent participation is one key to generating success.

Details

International Journal of Workplace Health Management, vol. 3 no. 2
Type: Research Article
ISSN: 1753-8351

Keywords

Access Restricted. View access options
Case study
Publication date: 5 April 2024

Susan V. White and Karen Hallows

This case was researched using publicly available sources, including Mercury Systems financial filings and press releases, news stories about the seasoned equity offering…

Abstract

Research methodology

This case was researched using publicly available sources, including Mercury Systems financial filings and press releases, news stories about the seasoned equity offering, financial information from Bloomberg and industry information from IBISWorld Industry Reports and articles related to seasoned/secondary equity offerings, intangible asset valuation and the use of revolving lines of credit. Quotes are taken from Mercury financial reports and press releases and express the (optimistic) opinions of company executives.

Case overview/synopsis

Mercury Systems, a technology company in the aerospace and defense industry, announced a six million share seasoned stock offering in June 2019. This resulted in a 6% stock price decrease. A stock price decrease is a typical event when a firm announces the issuance of new common shares, but with Mercury Systems, there were concerns about how much money the firm needed to fund its strategy of growth through acquisitions. If internally generated funds were not sufficient, should the firm issue debt or have another seasoned equity issue? Students will look at the objectives and success of the most recent seasoned equity issue, determine future funds needs and how the firm should finance these needs.

Complexity academic level

This case is appropriate for undergraduate and graduate students in corporate finance electives. Typically, topics such as seasoned equity offerings are not covered in introductory courses, so this is recommended for finance electives. Even in advanced finance courses, sometimes there is insufficient time to cover seasoned equity offerings.

Details

The CASE Journal, vol. 20 no. 6
Type: Case Study
ISSN: 1544-9106

Keywords

Available. Content available
Book part
Publication date: 19 December 2017

Karin Klenke

Free Access. Free Access

Abstract

Details

Women in Leadership 2nd Edition
Type: Book
ISBN: 978-1-78743-064-8

Access Restricted. View access options
Case study
Publication date: 4 March 2021

Susan White and Karen Hallows

Students need to know basic capital budgeting techniques to value INFINITI and its competitors. Issues include how to: handle taxes in a discounted cash flow analysis when valuing…

Abstract

Theoretical basis

Students need to know basic capital budgeting techniques to value INFINITI and its competitors. Issues include how to: handle taxes in a discounted cash flow analysis when valuing an S Corp. where incentives depend on current (known) and future (unknown) tax provisions; value a firm using comparable multiples analysis and transactions data; assess the costs and benefits of acquiring a firm versus being acquired; and analyze an industry and perform a ratio and financial statement analysis.

Research methodology

The case information was obtained through interviews with co-founder Mark Schwaiger. In addition, the authors researched industry and comparable company data, along with current events relating to the professional employer organization (PEO). Financial data was obtained from the owners and competitor data was obtained from Thomson One and Bloomberg.

Case overview/synopsis

INFINITI HR was a PEO providing comprehensive human resources to their clients. Co-founders Scott Smrkovski and Mark Schwaiger were at a crossroads at the end of 2015 trying to determine the best course of action to take with their company to grow and prosper. One option was for INFINITI to be acquired by a larger company and the second option was for INFINITI acquire a smaller company. In this case, students have the opportunity to do a financial analysis and evaluation of INFINITI and its competitors to determine which option is the best.

Complexity academic level

This case is intended for an advanced undergraduate or an MBA corporate finance class.

Details

The CASE Journal, vol. 17 no. 1
Type: Case Study
ISSN:

Keywords

Access Restricted. View access options
Book part
Publication date: 26 August 2019

Evan Ortlieb and Susan Schatz

Purpose – The gradual release of responsibility (GRR) framework has long been used as a model to provide explicit and scaffolded literacy instruction (Pearson & Gallagher, 1983)…

Abstract

Purpose – The gradual release of responsibility (GRR) framework has long been used as a model to provide explicit and scaffolded literacy instruction (Pearson & Gallagher, 1983), but has seen far less application within the teaching of writing. As such, a framework for further incorporating the GRR model into comprehensive writing instruction is presented.

Design – This chapter describes a recursive writing process that includes four iterative and connected steps: we study, we write, we share, and we react and revise. From direct modeling needed to build efficacy (Bloomberg & Pitchford, 2017), prompting in the “we do it together phase” (Fisher & Frey, 2016), and peer collaboration offering students the opportunity to move from the solve it together to the self-regulated stage of learning, the GRR model of writing supports students as they move recursively between the phases of learning.

Findings – The recursive nature of the GRR model of writing offers scaffolded support calibrated to each student’s phase of learning. The gradual release model of recursive writing provides an opportunity for students and teachers to engage in a feedback cycle and permit teachers to pass the pen to students at an ideal time, often encompassing many opportunities to write, react, and revise with their peers serving as an authentic audience.

Practical implications – Writing proficiency is linked to relationship building and social networks (Swan & Shih, 2005) as well as academic and career success (Cormier, Bulut, McGrew, & Frison, 2016). The GRR model of writing offers a new model of a flexible, social, and recursive writing process needed in professional development and teacher education programs.

Details

The Gradual Release of Responsibility in Literacy Research and Practice
Type: Book
ISBN: 978-1-78769-447-7

Keywords

Access Restricted. View access options
Article
Publication date: 28 February 2020

Julie Smith and Susan Garriety

Being successful in a rapidly changing world of work depends upon having very clear insights into the nature of the workforce from top leadership to lowest employee levels…

2207

Abstract

Purpose

Being successful in a rapidly changing world of work depends upon having very clear insights into the nature of the workforce from top leadership to lowest employee levels. Understanding generational similarities and differences provides a good starting point, as it provides the basis for examining the diversity of generational perspectives and needs and insight and instruction to open the thinking about the diverse population of employees. The purpose of this paper is to explore ways to bridge the five generations that work in today’s workforce.

Design/methodology/approach

Human resources has an especially important role to play in employee policy development and implementation, employee relations, performance evaluation, career progression and a wide range of other equally important and complex situations.

Findings

While it is important to understand these broad generations, it is critical to engage with the individuals within your organization to better understand their perspectives, what matters most to them and where they see the greatest challenges and opportunities to bridge across generations. This paper explores approaches to take in bridging these generations.

Originality/value

This paper will offer readers valuable insight into managing a multi-generational workforce.

Details

Strategic HR Review, vol. 19 no. 3
Type: Research Article
ISSN: 1475-4398

Keywords

Available. Content available
Article
Publication date: 1 September 1999

Richard P. Hulser

559

Abstract

Details

Library Hi Tech News, vol. 16 no. 9/10
Type: Research Article
ISSN: 0741-9058

Access Restricted. View access options
Case study
Publication date: 5 March 2020

Susan White

This case focuses on valuation using various methods to price a firm. Students attempting this case should know the basics of how to value a company using discounted cash flow…

Abstract

Theoretical basis

This case focuses on valuation using various methods to price a firm. Students attempting this case should know the basics of how to value a company using discounted cash flow, comparable multiples and comparable transactions. Students will need to calculate the weighted average cost of capital using comparable companies and the capital asset pricing model and determine differences in value created by an acquisition vs a leveraged buyout (LBO). The case also discusses qualitative issues in mergers, such as fit between target and acquirer, integration issues, potential high debt from LBO.

Research methodology

This case was library-researched, using Amazon and Whole Foods public filings and business press papers.

Case overview/synopsis

Whole Foods Markets received a buyout offer from Amazon. Whole Foods could solicit offers from other firms, including firms more directly in the grocery business. Whole Foods also considered a management buyout or purchase by a private equity firm. Whole Foods had underperformed, with a falling stock price and reduced profitability. Amazon’s bid was attractive, a premium of about 40 per cent over Whole Foods’ pre-merger stock price. Whole Foods also wanted to consider issues such as culture. Whole Foods’ strategy was to sell organic foods at premium prices, while Amazon was a retail discounter with a largely online business.

Complexity academic level

This case is appropriate for graduate students at the end of their introductory course or for graduate or undergraduate students in a corporate finance elective, particularly a merger/restructuring elective. The case has been used in an advanced undergraduate finance elective, with a team presenting the case to the class, with remaining students in the class required to write case summaries and questions for the presenting group.

Access Restricted. View access options
Book part
Publication date: 8 February 2016

Susan Frelich Appleton and Susan Ekberg Stiritz

This paper explores four works of contemporary fiction to illuminate formal and informal regulation of sex. The paper’s co-authors frame analysis with the story of their creation…

Abstract

This paper explores four works of contemporary fiction to illuminate formal and informal regulation of sex. The paper’s co-authors frame analysis with the story of their creation of a transdisciplinary course, entitled “Regulating Sex: Historical and Cultural Encounters,” in which students mined literature for social critique, became immersed in the study of law and its limits, and developed increased sensitivity to power, its uses, and abuses. The paper demonstrates the value theoretically and pedagogically of third-wave feminisms, wild zones, and contact zones as analytic constructs and contends that including sex and sexualities in conversations transforms personal experience, education, society, and culture, including law.

Details

Special Issue: Feminist Legal Theory
Type: Book
ISBN: 978-1-78560-782-0

Keywords

Available. Content available
Book part
Publication date: 14 November 2016

Robert H. Herz

Free Access. Free Access

Abstract

Details

More Accounting Changes
Type: Book
ISBN: 978-1-78635-629-1

1 – 10 of 102
Per page
102050